GST compliance rating enables assignment, periodic updating and public disclosure of registered persons' compliance records. Section 149 authorises assignment of a Goods and Services Tax compliance rating score to a registered person based on record of compliance, to be determined by prescribed parameters, updated periodically, intimated to the registered person and placed in the public domain in the prescribed manner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST compliance rating enables assignment, periodic updating and public disclosure of registered persons' compliance records.
Section 149 authorises assignment of a Goods and Services Tax compliance rating score to a registered person based on record of compliance, to be determined by prescribed parameters, updated periodically, intimated to the registered person and placed in the public domain in the prescribed manner.
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